uconn health

Basics of Cost Sharing/Companion Accounts

Cost sharing involves costs of sponsored projects that are not funded by the project.

Cost Sharing Terms

  • Mandatory Cost Sharing – required by the sponsor, quantified in proposal, must be captured, documented and included in the F&A rate calculation.
  • Voluntary Committed Sharing/State Cost Share – quantified in proposal’s budget, is not mandated by the sponsor, must be captured, documented and included in the F&A rate calculation.
  • Voluntary Uncommitted Cost Sharing – not required by the sponsor as a condition for the award, not quantified in the proposal and/or budget, but performed as a part of the project, does not need to be documented or counted in the F&A rate calculation.

Cost Sharing Federal Requirements

OMB Circulars A-21 and A-110 require that cost share be:

  • verifiable to records
  • not from other federal sources (unless authorized)
  • necessary and reasonable
  • allowable under the cost principles
  • in the approved budget (when required by agency
  • not included as cost sharing for any other sponsored program

Methods of Accumulating Cost Sharing

  • use of companion accounts which are 2-8xxxx. The last four digits correspond with the last four digits of the FRS number assigned to the project.

Salary Cap – salary cap applies to awards from the National Institute of Health (NIH) and may apply to other agencies, Federal and private. Salary cap also applies to pass through awards that originate from NIH and are passed through another institution to the UConn Health Center.

Salary cap defines the maximum annual salary rate that can be charged to an agency’s award. The cap is set effective January 1st of each year.

Salary is reviewed at the end of the budget period. If there is a net overcharge due to the salary cap, an adjustment will be made.

Effective July 1, 2005, salary cap percentages are identified on AA forms and the corresponding payroll is charged to companion accounts, 2-8xxxx.

Administration of Sponsored Projects (Monitoring Davis-Bacon Procedure)

The procedure for identifying and monitoring Davis-Bacon and Connecticut Department of Labor prevailing wages and provisions related to grant funded construction projects is as follows:

When a project request coded to grant funds (Ledger 5 or 6) is received in Facilities Management, that office will notify both Campus Planning and Purchasing.

Purchasing will review both the state and federal wage rates related to Davis-Bacon to ensure that the proper rates are published in the ensuing bid documents. Any variation in rates (state to federal) would be addressed to the Standard Wage Division of the Connecticut Department of Labor.

Once the contract is awarded, Campus Planning will contact the contractor to coordinate the review of wages paid and the installation of appropriate signage, at the job site, regarding Davis-Bacon.

Campus Planning will review all contractor wage schedules and payrolls and maintain those records.

Policies & Procedures

Policies related to Sponsored Projects policies can be found on the UConn Health Policies website.

A few of the more commonly referred to policies are listed below.

SPS Awards Contacts

Name Title Phone Email
David Larkin Director (Reporting Team) 860.679.8816 dlarkin@uchc.edu
Padma Bangalore Administrative Program Coordinator 860.679-3267
bangalore@uchc.edu
Chaorong Deng Accountant 860.679.4704 cdeng@uchc.edu
Christine Gilligan Administrative Program Coordinator 860.679.8799 gilligan@uchc.edu
Marzena Gryn Accountant 860.679.8745 gryn@uchc.edu
Christine Kaminski Administrative Program Coordinator 860.679.7029 kaminski@uchc.edu
Amy Novotny Administrative Program Coordinator 860.679.8739 anovotny@uchc.edu
Patricia Olsen Administrative Program Coordinator 860.679.3155
olsen@uchc.edu
Emily O’Mara Accountant 860.679.8967 omara@uchc.edu
Tyler Owen Accountant   towen@uchc.edu
Niraj Rajbhandari Accountant 860.679.8146 rajbhandari@uchc.edu
Sunita Singh Grants & Contracts Manager 860.679.2468 ssingh@uchc.edu
Emily Sullivan Sponsored Programs Specialist (Fund Setup Team Lead) 860.679.5106 emisullivan@uchc.edu
Urszula Uszynski Administrative Program Coordinator 860.679.7647 uuszynski@uchc.edu
Katherine Zelko Administrative Program Coordinator 860.679.8823 kzelko@uchc.edu
Jun Zhang Sponsored Programs Specialist (Financial Reporting Team Lead) 860.679.2609 jzhang@uchc.edu

SPS Contact by Assigned Department/Center